Rule 26 of the CGST Rules, 2017 – Digitally Signed Order -  The petitioner challenged an order passed on 2nd August 2021, whereby the petitioner’s appeal came to be dismissed on the ground that appeal was not filed within a period of three months provided under Section 107(1) and the appeal was delayed more than one month provided under Sub Section 4 of Section 107. The petitioner submitted that the order in original dated 14th November 2019 has not been digitally signed. Therefore, it was not issued in accordance with Rule 26 of the CGST Rules. Hence, the time limit for filing the appeal would begin only upon digitally signed order being made available. The court observed that it is not denied that the order in original was not digitally signed. Unless digital signature is put by the issuing authority that order will have no effect in the eyes of law. In the circumstances, the date on which the signature of Respondent No.4 issuing authority was put on the order dated 14th November 2019 for the purpose of attestation, time to file appeal would commence.

Held that:- The Hon’ble Court quashed the impugned order and restored the appeal to file of Respondent No.3 who shall consider the appeal on merits and pass such order as deemed fit in accordance with law.